KPMG's German Tax Monthly is an English-language publication appearing once a month in PDF-format. German Tax Monthly provides useful information regarding the latest tax developments in Germany and focuses on foreign investors. Selected topics which are of interest in the daily business of international companies are summarized in a user-friendly manner.
This issue contains articles on the following topics:
- the Ministerial Draft Bill for an Act to Amend the MLI Implementation Act,
- the Government Draft Bill for an Active Pension Act,
- the Judgement of the Federal Tax Court on Real Estate Transfer Tax in so-called Signing-Closing Cases,
- the Judgement of the Federal Tax Court on Cases Where the 95% Threshold is Exceeded Again and the Application of the Correction Provision in Cases Where a Share Deal is Subsequently Cancelled,
- the Judgement of the Lower Tax Court of Hesse on the Fact that the Taxation of a Contribution Gain II May Violate the Merger Directive and
- the Periodic Update of the EU Blacklist as of October 2025.
